E.A Concept: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
E.A Concept
Largest movements
- Receivables within one year +€8,210
up €8,210 (+312.1%), from €2,631 to €10,841
of which Trade receivables: +€8,359
- Deferred charges and accrued income -€2,100
down €2,100 (-59.3%), from €3,543 to €1,443
- Intangible fixed assets -€2,000
down €2,000 (-25.0%), from €8,000 to €6,000
- Cash -€1,348
down €1,348 (-23.6%), from €5,711 to €4,363
mainly Receivables within one year (-€8,210) and Other debts (-€2,004)
- Tangible fixed assets -€559
down €559 (-15.0%), from €3,719 to €3,159
of which Plant, machinery and equipment: -€488
- Trade debts +€4,760
up €4,760 (+185.9%), from €2,560 to €7,320
- Other debts -€2,004
down €2,004 (-14.5%), from €13,789 to €11,785
- Current portion of long-term debt -€1,485
no longer reported in 2025 (was €1,485)
- Profit (loss) carried forward +€851
up €851 (+9.7%), from -€8,761 to -€7,911
- Gross operating margin +€13,682
up €13,682 (+60.2%), from €22,742 to €36,424
- Staff costs +€8,739
up €8,739 (+38.9%), from €22,457 to €31,196
- Depreciation -€2,342
down €2,342 (-47.8%), from €4,902 to €2,559
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,183 | €27,478 | +€2,294 | +9.1% |
| Fixed assets | 21/28 | €11,719 | €9,159 | -€2,559 | -21.8% |
| Intangible fixed assets | 21 | €8,000 | €6,000 | -€2,000 | -25.0% |
| Tangible fixed assets | 22/27 | €3,719 | €3,159 | -€559 | -15.0% |
| Plant, machinery and equipment | 23 | €3,562 | €3,074 | -€488 | -13.7% |
| Furniture and vehicles | 24 | €157 | €85 | -€72 | -45.7% |
| Current assets | 29/58 | €13,464 | €18,318 | +€4,854 | +36.0% |
| Stocks and contracts in progress | 3 | €1,580 | €1,672 | +€92 | +5.8% |
| Stocks | 30/36 | €1,580 | €1,672 | +€92 | +5.8% |
| Amounts receivable within one year | 40/41 | €2,631 | €10,841 | +€8,210 | +312.1% |
| Trade receivables | 40 | €2,382 | €10,741 | +€8,359 | +351.0% |
| Other amounts receivable | 41 | €249 | €100 | -€149 | -59.8% |
| Cash at bank and in hand | 54/58 | €5,711 | €4,363 | -€1,348 | -23.6% |
| Deferred charges and accrued income | 490/1 | €3,543 | €1,443 | -€2,100 | -59.3% |
| Total equity and liabilities | 10/49 | €25,183 | €27,478 | +€2,294 | +9.1% |
| Equity | 10/15 | €6,239 | €7,089 | +€851 | +13.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,761 | -€7,911 | +€851 | +9.7% |
| Amounts payable | 17/49 | €18,945 | €20,388 | +€1,444 | +7.6% |
| Amounts payable within one year | 42/48 | €18,945 | €20,388 | +€1,444 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €1,485 | - | -€1,485 | |
| Trade debts | 44 | €2,560 | €7,320 | +€4,760 | +185.9% |
| Suppliers | 440/4 | €2,560 | €7,320 | +€4,760 | +185.9% |
| Taxes, remuneration and social security | 45 | €1,110 | €1,283 | +€173 | +15.6% |
| Taxes | 450/3 | €348 | €937 | +€589 | +169.3% |
| Remuneration and social security | 454/9 | €762 | €347 | -€415 | -54.5% |
| Other amounts payable | 47/48 | €13,789 | €11,785 | -€2,004 | -14.5% |
| Remuneration, social security and pensions | 62 | €22,457 | €31,196 | +€8,739 | +38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,902 | €2,559 | -€2,342 | -47.8% |
| Other operating charges | 640/8 | €277 | €511 | +€234 | +84.6% |
| Gross operating margin | 9900 | €22,742 | €36,424 | +€13,682 | +60.2% |
| Operating profit (loss) | 9901 | -€4,893 | €2,158 | +€7,052 | |
| Financial income | 75/76B | €3 | €23 | +€20 | +801.2% |
| Recurring financial income | 75 | €3 | €23 | +€20 | +801.2% |
| Financial charges | 65/66B | €1,024 | €1,330 | +€307 | +30.0% |
| Recurring financial charges | 65 | €979 | €1,330 | +€352 | +36.0% |
| Non-recurring financial charges | 66B | €45 | - | -€45 | |
| Profit (loss) for the period before taxes | 9903 | -€5,914 | €851 | +€6,765 | |
| Profit (loss) for the period | 9904 | -€5,914 | €851 | +€6,765 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,914 | €851 | +€6,765 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.